Today I would like to talk about our approach to small business compliance and what we're doing to make it easier for business to comply with their taxation obligations. The Government has also provided us with extra funding, some of which will go towards reforms to assist small business. In doing so, I will highlight a couple of areas that I am very keen to work on more closely with COSBOA. Together we can co-design solutions that will be to the mutual benefit of both the small business community and the Tax Office.
{"title":"Making Tax Less Taxing for Small Business","authors":"Michael D’Ascenzo","doi":"10.2139/ssrn.3087632","DOIUrl":"https://doi.org/10.2139/ssrn.3087632","url":null,"abstract":"Today I would like to talk about our approach to small business compliance and what we're doing to make it easier for business to comply with their taxation obligations. The Government has also provided us with extra funding, some of which will go towards reforms to assist small business. In doing so, I will highlight a couple of areas that I am very keen to work on more closely with COSBOA. Together we can co-design solutions that will be to the mutual benefit of both the small business community and the Tax Office.","PeriodicalId":365252,"journal":{"name":"ERPN: Tax (Sub-Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131321815","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
CPB's contribution to the EU's 2005 Competitiveness Report includes Worldscan simulations for several aspects of the EU's Lisbon Agenda. One of the simulations concerns the macroeconomic consequences of lowering the administrative burdens for companies throughout the EU. This paper provides data that describe the baseline situation of administrative burdens for companies in the EU member states. This research note defines the concept of administrative burden for companies, using the concept of a standard information event caused by mandatory information requirements. A systematic comparison is made for most of the present EU countries. Different procedures for quantifying and aggregating the costs of the administrative burden are presented.
{"title":"Intra-EU Differences in Regulation-Caused Administrative Burden for Companies","authors":"H. Kox","doi":"10.2139/ssrn.3392453","DOIUrl":"https://doi.org/10.2139/ssrn.3392453","url":null,"abstract":"CPB's contribution to the EU's 2005 Competitiveness Report includes Worldscan simulations for several aspects of the EU's Lisbon Agenda. One of the simulations concerns the macroeconomic consequences of lowering the administrative burdens for companies throughout the EU. This paper provides data that describe the baseline situation of administrative burdens for companies in the EU member states. This research note defines the concept of administrative burden for companies, using the concept of a standard information event caused by mandatory information requirements. A systematic comparison is made for most of the present EU countries. Different procedures for quantifying and aggregating the costs of the administrative burden are presented.","PeriodicalId":365252,"journal":{"name":"ERPN: Tax (Sub-Topic)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115307619","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article presents a comparison of U.S. and French tax law to show their differences regarding the treatment of double taxation of corporate dividends.
本文对美国和法国的税法进行了比较，以说明两国在处理公司股息双重征税方面的差异。
{"title":"Fiscal Transparency in Comparative Law: France/U.S.A.","authors":"Eric Engle","doi":"10.2139/ssrn.1021595","DOIUrl":"https://doi.org/10.2139/ssrn.1021595","url":null,"abstract":"The article presents a comparison of U.S. and French tax law to show their differences regarding the treatment of double taxation of corporate dividends.","PeriodicalId":365252,"journal":{"name":"ERPN: Tax (Sub-Topic)","volume":"258 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123065994","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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